WVC 19 - 20 - 11
§19-20-11. Assessment of dogs as personal property.
In addition to the head tax on dogs provided for in this
article, the owner of any dog above the age of six months shall
be permitted to place a value on such dog and have such dog
assessed as personal property in the same manner and at the same
rate as other personal property.

Note: WV Code updated with legislation passed through the 2016 Regular Session
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